Vijay, Vinod and Yogi were partners sharing profits in the ratio of 1/2, 1/3 and 1/6 respectively. Balance Sheet of the firm as at 31st March, 2023 was as follows

Vijay, Vinod and Yogi were partners sharing profits in the ratio of 1/2, 1/3 and 1/6 respectively. Balance Sheet of the firm as at 31st March, 2023 was as follows:

Liabilities	₹	Assets	₹
Trade Creditors Workmen Compensation Reserve Investments Fluctuation Reserve Employee’s Provident Fund Vijay’s Capital Vinod’s Capital Yogi’s Capital	15,000 12,000 6,000 6,000 68,000 32,000 21,000	Cash at Bank Debtors Less: PDD Stock Investments (Market Value ₹ 17,600) Patents Plant and Machinery Profit and Loss A/c (2022-23)	5,750 38,000 30,000 15,000 10,000 50,000 11,250
	1,60,000		1,60,000

Yogi retired on 1st April, 2023 on the following terms: (i) Goodwill of the firm was valued at ₹ 30,000. (ii) Value of the Patents was to be reduced by 20% and that of Plant and Machinery to 90%. (iii) Provision for Doubtful Debts was to be raised to 6%. (iv) Liability for Workmen Compensation to the extent of ₹ 3,000 is to be created. (v) Yogi took over the investments at market value. (vi) Trade creditors allowed discount of ₹ 3,600 due to defective goods. (vii) Amount due to Yogi is to be settled on the following basis: 50% on retirement, 50% of the balance within one year and the balance by a bill of exchange (without interest) at 3 months. You are required to show Journal entries for the treatment of Goodwill, Revaluation Account, Partner’s Capital Accounts and the Balance Sheet of Vijay and Vinod after Yogi’s retirement.